FERC Form

INSTRUCTIONS FOR FILING FERC FORMS 2, 2-A and 3-Q

GENERAL INFORMATION

Purpose
FERC Forms 2, 2-A, and 3-Q are designed to collect financial and operational information from natural gas companies subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be a non-confidential public use forms.
Who Must Submit
Each natural gas company whose combined gas transported or stored for a fee exceed 50 million dekatherms in each of the previous three years must submit FERC Form 2 and 3-Q.
Each natural gas company not meeting the filing threshold for FERC Form 2, but having total gas sales or volume transactions exceeding 200,000 dekatherms in each of the previous three calendar years must submit FERC Form 2-A and 3-Q.
Newly established entities must use projected data to determine whether they must file the FERC Form 3-Q and FERC Form 2 or 2-A.

What and Where to Submit

Submit FERC Form Nos. 2, 2-A and 3-Q electronically through the eCollection portal at https://eCollection.ferc.gov, and according to the specifications in the Form 2, 2-A and 3-Q taxonomies..
The Corporate Officer Certification must be submitted electronically as part of the FERC Form 2 and 3-Q filings.
Submit immediately upon publication, by either eFiling or mailing two (2) copies to the Secretary of the Commission, the latest Annual Report to Stockholders and any annual financial or statistical report regularly prepared and distributed to bondholders, security analysts, or industry associations. Do not include monthly and quarterly reports. Indicate by checking the appropriate box on Form 2, Page 3, List of Schedules, if the reports to stockholders will be submitted or if no annual report to stockholders is prepared. Unless eFiling the Annual Report to Stockholders, mail these reports to the Secretary of the Commission at:
Secretary of the Commission
Federal Energy Regulatory Commission
888 First Street, NE
Washington, DC 20426

For the Annual CPA certification, submit with the original submission of this form, a letter or report (not applicable to respondents classified as Class C or Class D prior to January 1, 1984) prepared in conformity with the current standards of reporting which will:

Contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below with the Commission's applicable Uniform Systems of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and

be signed by independent certified public accountants or an independent licensed public accountant certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 C.F.R. §§ 158.10-158.12 for specific qualifications.)

Reference	Reference Schedules Pages
Comparative Balance Sheet	110-113
Statement of Income	114-117
Statement of Retained Earnings	118-119
Statement of Cash Flows	120-121
Notes to Financial Statements	122-123

Filers should state in the letter or report, which, if any, of the pages above do not conform to the Commission’s requirements. Describe the discrepancies that exist

Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling. Further instructions are found on the Commission website at https://www.ferc.gov/ferc-online/ferc-online/frequently-asked-questions-faqs-efilingferc-online .
Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC Form 2 and 2-A free of charge from: https://www.ferc.gov/industries-data/natural-gas/industry-forms . Copies may also be obtained from the Public Reference and Files Maintenance Branch, Federal Energy Regulatory Commission, 888 First Street, NE. Room 2A, Washington, DC 20426 or by calling (202).502-8371

When to Submit:
FERC Forms 2, 2-A, and 3-Q must be filed by the dates:
1. FERC Form 2 and 2-A --- by April 18th of the following year (18 C.F.R. §§ 260.1 and 260.2)
2. FERC Form 3-Q --- Natural gas companies that file a FERC Form 2 must file the FERC Form 3-Q within 60 days after the reporting quarter (18 C.F.R.§ 260.300), and
3. FERC Form 3-Q --- Natural gas companies that file a FERC Form 2-A must file the FERC Form 3-Q within 70 days after the reporting quarter (18 C.F.R. § 260.300).
Where to Send Comments on Public Reporting Burden.
The public reporting burden for the Form 2 collection of information is estimated to average 1,671.66 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for the Form 2A collection of information is estimated to average 295.66 hours per response. The public reporting burden for the Form 3-Q collection of information is estimated to average 167 hours per response.
Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)).

GENERAL INSTRUCTIONS

Prepare all reports in conformity with the Uniform System of Accounts (USofA) (18 C.F.R. Part 201). Interpret all accounting words and phrases in accordance with the USofA.
Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's year to date amounts.
Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it truly and completely states the fact.
For any page(s) that is not applicable to the respondent, indicate whether a schedule has been omitted by entering "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, page 2.
Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is to be completed only for resubmissions.
Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses.
For any resubmissions, please explain the reason for the resubmission in a footnote to the data field.
Footnote and further explain accounts or pages as necessary.
Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically authorized.
Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used.
Report all gas volumes in Dth unless the schedule specifically requires the reporting in another unit of measurement.
Schedule specific instructions are found in the applicable taxonomy and on the applicable blank rendered form.

DEFINITIONS

Btu per cubic foot – The total heating value, expressed in Btu, produced by the combustion, at constant pressure, of the amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 60°F if saturated with water vapor and under a pressure equivalent to that of 30°F, and under standard gravitational force (980.665 cm. per sec) with air of the same temperature and pressure as the gas, when the products of combustion are cooled to the initial temperature of gas and air when the water formed by combustion is condensed to the liquid state (called gross heating value or total heating value).
Commission Authorization -- The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization.
Dekatherm – A unit of heating value equivalent to 10 therms or 1,000,000 Btu.
Respondent – The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on whose behalf the report is made.

EXCERPTS FROM THE LAW

Natural Gas Act, 15 U.S.C. 717-717w

"Sec. 10(a). Every natural-gas company shall file with the Commission such annual and other periodic or special reports as the Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the proper administration of this act. The Commission may prescribe the manner and form in which such reports shall be made and require from such natural-gas companies specific answers to all questions upon which the Commission may need information. The Commission may require that such reports include, among other things, full information as to assets and liabilities, capitalization, investment and reduction thereof, gross receipts, interest dues and paid, depreciation, amortization, and other reserves, cost of facilities, costs of maintenance and operation of facilities for the production, transportation, delivery, use, or sale of natural gas, costs of renewal and replacement of such facilities, transportation, delivery, use and sale of natural gas..."

"Section 16. The Commission shall have power to perform all and any acts, and to prescribe, issue, make, amend, and rescind such orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions of this act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this act; and may prescribe the form or forms of all statements declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and time within they shall be filed..."

General Penalties

The Commission may assess up to $1 million per day per violation of its rules and regulations. See NGA § 22(a), 15 U.S.C. §717t-1(a).

FERC FORM NO. REPORT OF MAJOR NATRURAL GAS COMPANIES
Identification
01 Exact Legal Name of Respondent		02 Year/ Period of Report End of: /
03 Previous Name and Date of Change (if name changed during year) /
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
05 Name of Contact Person		06 Title of Contact Person
07 Address of Contact Person (Street, City, State, Zip Code)
08 Telephone of Contact Person, Including Area Code	09 This Report is An Original / A Resubmission (1) ☐ An Original (2) ☐ A Resubmission	10 Date of Report (Mo, Da, Yr)
11 Name of Officer Having Custody of the Books of Account		12 Title of Officer
13 Address of Officer Where Books of Accounts Are Kept (Street, City, State, Zip Code)
14 Name of State Where Respondent is Incorporated	15 Date of Incorporation (Mo, Da, Yr)	16 If applicable Reference Law Incorporated Under
17 Explanation of Manner and Extent of Corporate Control (If the respondent controls or is controlled by any other corporation, business trust, or similar organization)


Annual Corporate Officer Certification
The undersigned officer certifies that: I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts.
11 Name	12 Title
13 Signature	14 Date Signed
Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction.

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, to indicate no information or amounts have been reported for certain pages.
Line No.	Title of Schedule (a)	Reference Page No. (b)	Date Revised (c)	Remarks (d)
	ScheduleIdentificationF2AAbstract Identification	1	02-04
	ScheduleListOfSchedulesAbstract List of Schedules (Natural Gas Campnay)	2	REV 12-07
	GeneralCorporateInformationAndFinancialStatementsAbstract GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
1	ScheduleSecurityHoldersAndVotingPowersAbstract Security Holders and Voting Powers	107	12-96
2	ScheduleImportantChangesDuringTheQuarterYearAbstract Important Changes During the Year	108	12-96
3	ScheduleComparativeBalanceSheetAbstract Comparative Balance Sheet		REV 06-04
	ScheduleComparativeBalanceSheetAssetsAndOtherDebitsAbstract Comparative Balance Sheet (Assets And Other Debits)	110	REV 06-04
	ScheduleComparativeBalanceSheetLiabilitiesOtherCreditsAbstract Comparative Balance Sheet (Liabilities and Other Credits)	112	REV 06-04
4	ScheduleStatementOfIncomeAbstract Statement of Income for the Year	114	REV 06-04
5	ScheduleStatementOfAccumulatedOtherComprehensiveIncomeAndHedgingActivitiesAbstract Statement of Accumulated Comprehensive Income and Hedging Activities	117	NEW 06-02
6	ScheduleStatementOfRetainedEarningsAbstract Statement of Retained Earnings for the Year	118	REV 06-04
7	ScheduleStatementOfCashFlowsAbstract Statement of Cash Flows	120	REV 06-04
	BalanceSheetSupportingSchedulesAssetsAndOtherDebitsAbstract BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
8	ScheduleNotesToFinancialStatementsAbstract Notes to Financial Statements	122.1	REV 12-07
9	ScheduleGasPlantInServiceAbstract Gas Plant in Service	204	12-96
10	ScheduleGeneralInformationOnPlantAndOperationsAbstract General Information on Plant and Operations	211.1	12-96
11	ScheduleGasPropertyAndCapacityLeasedFromOthersAbstract Gas Property and Capacity Leased from Others	212	12-96
	ScheduleGasPropertyAndCapacityLeasedToOthersAbstract Gas Property and Capacity Leased to Others	213	12-96
12	ScheduleNonTraditionalRateTreatmentAffordedNewProjectsAbstract Non-Traditional Rate Treatment Afforded New Projects	217	NEW 12-07
13	ScheduleAccumulatedProvisionForDepreciationOfGasUtilityPlantAbstract Accumulated Provision for Depreciation of Gas Utility Plant	219	12-96
14	ScheduleOtherRegulatoryAssetsAbstract Other Regulatory Assets	232	REV 12-07
	BalanceSheetSupportingSchedulesLiabilitiesAndOtherCreditsAbstract BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)
15	ScheduleAccumulatedDeferredIncomeTaxesAbstract Accumulated Deferred Income Taxes	234	REV 12-07
16	ScheduleCapitalStockAndLongTermDebtDataAbstract Capital Stock and Long-Term Debt Data	250	12-96
17	ScheduleTaxesAccruedPrepaidAndChargedDuringYearDistributionOfTaxesChargedAbstract Taxes Accrued, Prepaid And Charged During Year, Distribution Of Taxes Charged	262	REV 12-07
18	ScheduleAccumulatedDeferredIncomeTaxesOtherPropertyAbstract Accumulated Deferred Income Taxes-Other Property (Account 282)	274	REV 12-07
19	ScheduleAccumulatedDeferredIncomeTaxesOtherAbstract Accumulated Deferred Income Taxes-Other (Account 283)	276	REV 12-07
20	ScheduleOtherRegulatoryLiabilitiesAbstract Other Regulatory Liabilities	278	REV 12-07
	IncomeAccountSupportingSchedulesAbstract INCOME ACCOUNT SUPPORTING SCHEDULES
21	ScheduleGasOperatingRevenuesAbstract Gas Operating Revenues	300	REV 12-07
22	ScheduleOtherGasRevenuesAbstract Other Gas Revenues	308	12-96
23	ScheduleDiscountedRateServicesAndNegotiatedRateServicesAbstract Discounted Rate Services And Negotiated Rate Services	313	NEW 12-07
24	ScheduleGasOperationAndMaintenanceExpensesAbstract Gas Operation And Maintenance Expenses	317	12-96
25	ScheduleEmployeePensionsAndBenefitsAbstract Employee Pensions And Benefits (Account 926)	352	NEW 12-07
26	ScheduleChargesForOutsideProfessionalAndOtherConsultativeServicesAbstract Charges For Outside Professional And Other Consultative Services	357	REVISED
27	ScheduleTransactionsWithAssociatedAffiliatedCompaniesAbstract Transactions With Associated (Affiliated) Companies	358	NEW 12-07
	StatisticalDataAbstract GAS PLANT STATISTICAL DATA
28	ScheduleGasAccountNaturalGasAbstract Gas Account - Natural Gas	520	REV 01-11
29	ScheduleShipperSuppliedGasForTheCurrentQuarterAbstract Shipper Supplied Gas for the Current Quarter	521	REVISED 02-11
30	ScheduleSystemMapsAbstract System Maps	522.1	REV. 12-96

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Security Holders and Voting Powers

Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent, and state the number of votes that each could cast on that date if a meeting were held. If any such holder held in trust, give in a footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in the trust. If the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power, commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders.
If any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or contingent; if contingent, describe the contingency.
If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination of corporate action by any method, explain briefly in a footnote.
Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director, associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants.

1. Give date of the latest closing of the stock book prior to end of year, and, in a footnote, state the purpose of such closing:

2. State the total number of votes cast at the latest general meeting prior to the end of year for election of directors of the respondent and number of such votes cast by proxy.

Total:

By Proxy:

3. Give the date and place of such meeting:

Line No.

Name (Title) and Address of Security Holder

(a)

VOTING SECURITIES

4. Number of votes as of (date):

Total Votes

(b)

Common Stock

(c)

Preferred Stock

(d)

Other

(e)

TOTAL votes of all voting securities

TOTAL number of security holders

TOTAL votes of security holders listed below

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Important Changes During the Year
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. If the answer is given elsewhere in the report, refer to the schedule in which it appears. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were acquired. If the franchise rights were acquired without the payment of consideration, state that fact. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission authorization. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission authorization, if any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such authorization. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including ordinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was assumed and amount of the obligation. Cite Commission authorization if any was required. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments. State the estimated annual effect and nature of any important wage scale changes during the year. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director, security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a material interest. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of increase or decrease for each revenue classification. State the number of customers affected. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Comparative Balance Sheet (Assets And Other Debits)
Line No.	Title of Account (a)	Reference Page Number (b)	Current Year End of Quarter/Year Balance (c)	Prior Year End Balance 12/31 (d)
1	UtilityPlantAbstract UTILITY PLANT
2	UtilityPlant Utility Plant (101-106, 114)	200-201
3	ConstructionWorkInProgress Construction Work in Progress (107)	200-201
4	UtilityPlantAndConstructionWorkInProgress TOTAL Utility Plant (Total of lines 2 and 3)	200-201
5	AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility (Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)
6	UtilityPlantNet Net Utility Plant (Total of line 4 less 5)
7	NuclearFuel Nuclear Fuel (120.1 thru 120.4, and 120.6)
8	AccumulatedProvisionForAmortizationOfNuclearFuelAssemblies (Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)
9	NuclearFuelNet Nuclear Fuel (Total of line 7 less 8)
10	UtilityPlantAndNuclearFuelNet Net Utility Plant (Total of lines 6 and 9)
11	OtherGasPlantAdjustments Utility Plant Adjustments (116)	122
12	GasStoredBaseGas Gas Stored-Base Gas (117.1)	220
13	SystemBalancingGas System Balancing Gas (117.2)	220
14	GasStoredInReservoirsAndPipelinesNoncurrent Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)	220
15	GasOwedToSystemGas Gas Owed to System Gas (117.4)	220
16	OtherPropertyAndInvestmentsAbstract OTHER PROPERTY AND INVESTMENTS
17	NonutilityProperty Nonutility Property (121)
18	AccumulatedProvisionForDepreciationAndAmortizationOfNonutilityProperty (Less) Accum. Provision for Depreciation and Amortization (122)
19	InvestmentInAssociatedCompanies Investments in Associated Companies (123)	222-223
20	InvestmentInSubsidiaryCompanies Investments in Subsidiary Companies (123.1)	224-225
22	NoncurrentPortionOfAllowances Noncurrent Portion of Allowances
23	OtherInvestments Other Investments (124)	222-223
24	SinkingFunds Sinking Funds (125)
25	DepreciationFund Depreciation Fund (126)
26	AmortizationFundFederal Amortization Fund - Federal (127)
27	OtherSpecialFunds Other Special Funds (128)
28	DerivativeInstrumentAssetsLongTerm Long-Term Portion of Derivative Assets (175)
29	DerivativeInstrumentAssetsHedgesLongTerm Long-Term Portion of Derivative Assets - Hedges (176)
30	OtherPropertyAndInvestments TOTAL Other Property and Investments (Total of lines 17-20, 22-29)
31	CurrentAndAccruedAssetsAbstract CURRENT AND ACCRUED ASSETS
32	Cash Cash (131)
33	SpecialDeposits Special Deposits (132-134)
34	WorkingFunds Working Funds (135)
35	TemporaryCashInvestments Temporary Cash Investments (136)	222-223
36	NotesReceivable Notes Receivable (141)
37	CustomerAccountsReceivable Customer Accounts Receivable (142)
38	OtherAccountsReceivable Other Accounts Receivable (143)
39	AccumulatedProvisionForUncollectibleAccountsCredit (Less) Accum. Provision for Uncollectible Accounts - Credit (144)
40	NotesReceivableFromAssociatedCompanies Notes Receivable from Associated Companies (145)
41	AccountsReceivableFromAssociatedCompanies Accounts Receivable from Associated Companies (146)
42	FuelStock Fuel Stock (151)
43	FuelStockExpensesUndistributed Fuel Stock Expenses Undistributed (152)
44	ResidualsAndExtractedProducts Residuals (Elec) and Extracted Products (Gas) (153)
45	PlantMaterialsAndOperatingSupplies Plant Materials and Operating Supplies (154)
46	Merchandise Merchandise (155)
47	OtherMaterialsAndSupplies Other Materials and Supplies (156)
48	NuclearMaterialsHeldForSale Nuclear Materials Held for Sale (157)
49	AllowanceInventoryAndWithheld Allowances (158.1 and 158.2)
50	NoncurrentPortionOfAllowances (Less) Noncurrent Portion of Allowances
51	StoresExpenseUndistributed Stores Expense Undistributed (163)
52	GasStoredCurrent Gas Stored Underground-Current (164.1)	220
53	LiquefiedNaturalGasStoredAndHeldForProcessing Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)	220
54	Prepayments Prepayments (165)	230
55	AdvancesForGas Advances for Gas (166 thru 167)
56	InterestAndDividendsReceivable Interest and Dividends Receivable (171)
57	RentsReceivable Rents Receivable (172)
58	AccruedUtilityRevenues Accrued Utility Revenues (173)
59	MiscellaneousCurrentAndAccruedAssets Miscellaneous Current and Accrued Assets (174)
60	DerivativeInstrumentAssets Derivative Instrument Assets (175)
61	DerivativeInstrumentAssetsLongTerm (Less) Long-Term Portion of Derivative Instrument Assets (175)
62	DerivativeInstrumentAssetsHedges Derivative Instrument Assets - Hedges (176)
63	DerivativeInstrumentAssetsHedgesLongTerm (Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176)
64	CurrentAndAccruedAssets TOTAL Current and Accrued Assets (Total of lines 32 thru 63)
65	DeferredDebitsAbstract DEFERRED DEBITS
66	UnamortizedDebtExpense Unamortized Debt Expense (181)
67	ExtraordinaryPropertyLosses Extraordinary Property Losses (182.1)	230
68	UnrecoveredPlantAndRegulatoryStudyCosts Unrecovered Plant and Regulatory Study Costs (182.2)	230
69	OtherRegulatoryAssets Other Regulatory Assets (182.3)	232
70	PreliminarySurveyAndInvestigationCharges Preliminary Survey and Investigation Charges (Electric)(183)
71	PreliminaryNaturalGasSurveyAndInvestigationChargesAndOtherPreliminarySurveyAndInvestigationCharges Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2)
72	ClearingAccounts Clearing Accounts (184)
73	TemporaryFacilities Temporary Facilities (185)
74	MiscellaneousDeferredDebits Miscellaneous Deferred Debits (186)	233
75	DeferredLossesFromDispositionOfUtilityPlant Deferred Losses from Disposition of Utility Plant (187)
76	ResearchDevelopmentAndDemonstrationExpenditures Research, Development, and Demonstration Expend. (188)
77	UnamortizedLossOnReacquiredDebt Unamortized Loss on Reacquired Debt (189)
78	AccumulatedDeferredIncomeTaxes Accumulated Deferred Income Taxes (190)	234-235
79	UnrecoveredPurchasedGasCosts Unrecovered Purchased Gas Costs (191)
80	DeferredDebits TOTAL Deferred Debits (Total of lines 66 thru 79)
81	AssetsAndOtherDebits TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80)

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Comparative Balance Sheet (Liabilities and Other Credits)
Line No.	Title of Account (a)	Reference Page Number (b)	Current Year End of Quarter/Year Balance (c)	Prior Year End Balance 12/31 (d)
1	ProprietaryCapitalAbstract PROPRIETARY CAPITAL
2	CommonStockIssued Common Stock Issued (201)	250-251
3	PreferredStockIssued Preferred Stock Issued (204)	250-251
4	CapitalStockSubscribed Capital Stock Subscribed (202, 205)	252
5	StockLiabilityForConversion Stock Liability for Conversion (203, 206)	252
6	PremiumOnCapitalStock Premium on Capital Stock (207)	252
7	OtherPaidInCapital Other Paid-In Capital (208-211)	253
8	InstallmentsReceivedOnCapitalStock Installments Received on Capital Stock (212)	252
9	DiscountOnCapitalStock (Less) Discount on Capital Stock (213)	254
10	CapitalStockExpense (Less) Capital Stock Expense (214)	254
11	RetainedEarnings Retained Earnings (215, 215.1, 216)	118-119
12	UnappropriatedUndistributedSubsidiaryEarnings Unappropriated Undistributed Subsidiary Earnings (216.1)	118-119
13	ReacquiredCapitalStock (Less) Reacquired Capital Stock (217)	250-251
14	AccumulatedOtherComprehensiveIncome Accumulated Other Comprehensive Income (219)	117
15	ProprietaryCapital TOTAL Proprietary Capital (Total of lines 2 thru 14)
16	LongTermDebtAbstract LONG TERM DEBT
17	Bonds Bonds (221)	256-257
18	ReacquiredBonds (Less) Reacquired Bonds (222)	256-257
19	AdvancesFromAssociatedCompanies Advances from Associated Companies (223)	256-257
20	OtherLongTermDebt Other Long-Term Debt (224)	256-257
21	UnamortizedPremiumOnLongTermDebt Unamortized Premium on Long-Term Debt (225)	258-259
22	UnamortizedDiscountOnLongTermDebtDebit (Less) Unamortized Discount on Long-Term Debt-Dr (226)	258-259
23	CurrentPortionOfLongTermDebt (Less) Current Portion of Long-Term Debt
24	LongTermDebt TOTAL Long-Term Debt (Total of lines 17 thru 23)
25	OtherNoncurrentLiabilitiesAbstract OTHER NONCURRENT LIABILITIES
26	ObligationsUnderCapitalLeaseNoncurrent Obligations Under Capital Leases-Noncurrent (227)
27	AccumulatedProvisionForPropertyInsurance Accumulated Provision for Property Insurance (228.1)
28	AccumulatedProvisionForInjuriesAndDamages Accumulated Provision for Injuries and Damages (228.2)
29	AccumulatedProvisionForPensionsAndBenefits Accumulated Provision for Pensions and Benefits (228.3)
30	AccumulatedMiscellaneousOperatingProvisions Accumulated Miscellaneous Operating Provisions (228.4)
31	AccumulatedProvisionForRateRefunds Accumulated Provision for Rate Refunds (229)
32	LongTermPortionOfDerivativeInstrumentLiabilities Long-Term Portion of Derivative Instrument Liabilities
33	LongTermPortionOfDerivativeInstrumentLiabilitiesHedges Long-Term Portion of Derivative Instrument Liabilities - Hedges
34	AssetRetirementObligations Asset Retirement Obligations (230)
35	OtherNoncurrentLiabilities TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 34)
36	CurrentAndAccruedLiabilitiesAbstract CURRENT AND ACCRUED LIABILITIES
37	CurrentPortionOfLongTermDebt Current Portion of Long-Term Debt
38	NotesPayable Notes Payable (231)
39	AccountsPayable Accounts Payable (232)
40	NotesPayableToAssociatedCompanies Notes Payable to Associated Companies (233)
41	AccountsPayableToAssociatedCompanies Accounts Payable to Associated Companies (234)
42	CustomerDeposits Customer Deposits (235)
43	TaxesAccrued Taxes Accrued (236)	262-263
44	InterestAccrued Interest Accrued (237)
45	DividendsDeclared Dividends Declared (238)
46	MaturedLongTermDebt Matured Long-Term Debt (239)
47	MaturedInterest Matured Interest (240)
48	TaxCollectionsPayable Tax Collections Payable (241)
49	MiscellaneousCurrentAndAccruedLiabilities Miscellaneous Current and Accrued Liabilities (242)	268
50	ObligationsUnderCapitalLeasesCurrent Obligations Under Capital Leases-Current (243)
51	DerivativesInstrumentLiabilities Derivative Instrument Liabilities (244)
52	LongTermPortionOfDerivativeInstrumentLiabilities (Less) Long-Term Portion of Derivative Instrument Liabilities
53	DerivativeInstrumentLiabilitiesHedges Derivative Instrument Liabilities - Hedges (245)
54	LongTermPortionOfDerivativeInstrumentLiabilitiesHedges (Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges
55	CurrentAndAccruedLiabilities TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54)
56	DeferredCreditsAbstract DEFERRED CREDITS
57	CustomerAdvancesForConstruction Customer Advances for Construction (252)
58	AccumulatedDeferredInvestmentTaxCredits Accumulated Deferred Investment Tax Credits (255)
59	DeferredGainsFromDispositionOfUtilityPlant Deferred Gains from Disposition of Utility Plant (256)
60	OtherDeferredCredits Other Deferred Credits (253)	269
61	OtherRegulatoryLiabilities Other Regulatory Liabilities (254)	278
62	UnamortizedGainOnReacquiredDebt Unamortized Gain on Reacquired Debt (257)	260
63	AccumulatedDeferredIncomeTaxesAcceleratedAmortizationProperty Accumulated Deferred Income Taxes - Accelerated Amortization (281)
64	AccumulatedDeferredIncomeTaxesOtherProperty Accumulated Deferred Income Taxes - Other Property (282)
65	AccumulatedDeferredIncomeTaxesOther Accumulated Deferred Income Taxes - Other (283)
66	DeferredCredits TOTAL Deferred Credits (Total of lines 57 thru 65)
67	LiabilitiesAndOtherCredits TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66)

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Statement of Income
Quarterly Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for other utility function for the current year quarter. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for other utility function for the prior year quarter. If additional columns are needed place them in a footnote. Annual or Quarterly, if applicable Do not report fourth quarter data in columns (e) and (f) Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility column in a similar manner to a utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above. Report data for lines 8, 10 and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.2. Use page 122 for important notes regarding the statement of income for any account thereof. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases. Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and a summary of the adjustments made to balance sheet, income, and expense accounts. If any notes appearing in the report to stockholders are applicable to the Statement of Income, such notes may be included at page 122. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule.
Line No.	Title of Account (a)	Reference Page Number (b)	Total Current Year to Date Balance for Quarter/Year (c)	Total Prior Year to Date Balance for Quarter/Year (d)	Current Three Months Ended Quarterly Only No Fourth Quarter (e)	Prior Three Months Ended Quarterly Only No Fourth Quarter (f)	Elec. Utility Current Year to Date (in dollars) (g)	Elec. Utility Previous Year to Date (in dollars) (h)	Gas Utiity Current Year to Date (in dollars) (i)	Gas Utility Previous Year to Date (in dollars) (j)	Other Utility Current Year to Date (in dollars) (k)	Other Utility Previous Year to Date (in dollars) (l)
1	UtilityOperatingIncomeAbstract UTILITY OPERATING INCOME
2	OperatingRevenues Gas Operating Revenues (400)	300-301
3	OperatingExpensesAbstract Operating Expenses
4	OperationExpense Operation Expenses (401)	317-325
5	MaintenanceExpense Maintenance Expenses (402)	317-325
6	DepreciationExpense Depreciation Expense (403)	336-338
7	DepreciationExpenseForAssetRetirementCosts Depreciation Expense for Asset Retirement Costs (403.1)	336-338
8	AmortizationAndDepletionOfUtilityPlant Amort. & Depl. of Utility Plant (404-405)	336-338
9	AmortizationOfGasPlantAcquisitionAdjustments Amortization of Utility Plant Acu. Adjustment (406)	336-338
10	AmortizationOfPropertyLossesUnrecoveredPlantAndRegulatoryStudyCosts Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.1)
11	AmortizationOfConversionExpenses Amortization of Conversion Expenses (407.2)
12	RegulatoryDebits Regulatory Debits (407.3)
13	RegulatoryCredits (Less) Regulatory Credits (407.4)
14	TaxesOtherThanIncomeTaxesUtilityOperatingIncome Taxes Other Than Income Taxes (408.1)	262-263
15	IncomeTaxesUtilityOperatingIncome Income Taxes-Federal (409.1)	262-263
16	IncomeTaxesUtilityOperatingIncomeOther Income Taxes-Other (409.1)	262-263
17	ProvisionsForDeferredIncomeTaxesUtilityOperatingIncome Provision of Deferred Income Taxes (410.1)	234-235
18	ProvisionForDeferredIncomeTaxesCreditUtilityOperatingIncome (Less) Provision for Deferred Income Taxes-Credit (411.1)	234-235
19	InvestmentTaxCreditAdjustments Investment Tax Credit Adjustment-Net (411.4)
20	GainsFromDispositionOfPlant (Less) Gains from Disposition of Utility Plant (411.6)
21	LossesFromDispositionOfUtilityPlant Losses from Disposition of Utility Plant (411.7)
22	GainsFromDispositionOfAllowances (Less) Gains from Disposition of Allowances (411.8)
23	LossesFromDispositionOfAllowances Losses from Disposition of Allowances (411.9)
24	AccretionExpense Accretion Expense (411.10)
25	UtilityOperatingExpenses TOTAL Utility Operating Expenses (Total of lines 4 thru 24)
26	NetUtilityOperatingIncome Net Utility Operating Income (Total of lines 2 less 25)
28	OtherIncomeAndDeductionsAbstract OTHER INCOME AND DEDUCTIONS
29	OtherIncomeAbstract Other Income
30	NonutilityOperatingIncomeAbstract Nonutilty Operating Income
31	RevenuesFromMerchandisingJobbingAndContractWork Revenues From Merchandising, Jobbing and Contract Work (415)
32	CostsAndExpensesOfMerchandisingJobbingAndContractWork (Less) Costs and Expense of Merchandising, Job & Contract Work (416)
33	RevenuesFromNonutilityOperations Revenues From Nonutility Operations (417)
34	ExpensesOfNonutilityOperations (Less) Expenses of Nonutility Operations (417.1)
35	NonoperatingRentalIncome Nonoperating Rental Income (418)
36	EquityInEarningsOfSubsidiaryCompanies Equity in Earnings of Subsidiary Companies (418.1)	119
37	InterestAndDividendIncome Interest and Dividend Income (419)
38	AllowanceForOtherFundsUsedDuringConstruction Allowance for Other Funds Used During Construction (419.1)
39	MiscellaneousNonoperatingIncome Miscellaneous Nonoperating Income (421)
40	GainOnDispositionOfProperty Gain on Disposition of Property (421.1)
41	OtherIncome TOTAL Other Income (Total of lines 31 thru 40)
42	OtherIncomeDeductionsAbstract Other Income Deductions
43	LossOnDispositionOfProperty Loss on Disposition of Property (421.2)
44	MiscellaneousAmortization Miscellaneous Amortization (425)
45	Donations Donations (426.1)	340
46	LifeInsurance Life Insurance (426.2)
47	Penalties Penalties (426.3)
48	ExpendituresForCertainCivicPoliticalAndRelatedActivities Expenditures for Certain Civic, Political and Related Activities (426.4)
49	OtherDeductions Other Deductions (426.5)
50	OtherIncomeDeductions TOTAL Other Income Deductions (Total of lines 43 thru 49)	340
51	TaxesApplicableToOtherIncomeAndDeductionsAbstract Taxes Applic. to Other Income and Deductions
52	TaxesOtherThanIncomeTaxesOtherIncomeAndDeductions Taxes Other Than Income Taxes (408.2)	262-263
53	IncomeTaxesFederal Income Taxes-Federal (409.2)	262-263
54	IncomeTaxesOther Income Taxes-Other (409.2)	262-263
55	ProvisionForDeferredIncomeTaxesOtherIncomeAndDeductions Provision for Deferred Income Taxes (410.2)	234-235
56	ProvisionForDeferredIncomeTaxesCreditOtherIncomeAndDeductions (Less) Provision for Deferred Income Taxes-Credit (411.2)	234-235
57	InvestmentTaxCreditAdjustmentsNonutilityOperations Investment Tax Credit Adjustments-Net (411.5)
58	InvestmentTaxCredits (Less) Investment Tax Credits (420)
59	TaxesOnOtherIncomeAndDeductions TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
60	NetOtherIncomeAndDeductions Net Other Income and Deductions (Total of lines 41, 50, 59)
61	InterestChargesAbstract INTEREST CHARGES
62	InterestOnLongTermDebt Interest on Long-Term Debt (427)
63	AmortizationOfDebtDiscountAndExpense Amortization of Debt Disc. and Expense (428)	258-259
64	AmortizationOfLossOnReacquiredDebt Amortization of Loss on Reacquired Debt (428.1)
65	AmortizationOfPremiumOnDebtCredit (Less) Amortization of Premium on Debt-Credit (429)	258-259
66	AmortizationOfGainOnReacquiredDebtCredit (Less) Amortization of Gain on Reacquired Debt-Credit (429.1)
67	InterestOnDebtToAssociatedCompanies Interest on Debt to Associated Companies (430)	340
68	OtherInterestExpense Other Interest Expense (431)	340
69	AllowanceForBorrowedFundsUsedDuringConstructionCredit (Less) Allowance for Borrowed Funds Used During Construction-Credit (432)
70	NetInterestCharges Net Interest Charges (Total of lines 62 thru 69)
71	IncomeBeforeExtraordinaryItems Income Before Extraordinary Items (Total of lines 27, 60 and 70)
72	ExtraordinaryItemsAbstract EXTRAORDINARY ITEMS
73	ExtraordinaryIncome Extraordinary Income (434)
74	ExtraordinaryDeductions (Less) Extraordinary Deductions (435)
75	NetExtraordinaryItems Net Extraordinary Items (Total of line 73 less line 74)
76	IncomeTaxesExtraordinaryItems Income Taxes-Federal and Other (409.3)	262-263
77	ExtraordinaryItemsAfterTaxes Extraordinary Items after Taxes (line 75 less line 76)
78	NetIncomeLoss Net Income (Total of line 71 and 77)

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Statement of Accumulated Comprehensive Income and Hedging Activities
Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
Line No.	Item (a)	Unrealized Gains and Losses on available-for-sale securities (b)	Minimum Pension liabililty Adjustment (net amount) (c)	Foreign Currency Hedges (d)	Other Adjustments (e)	Other Cash Flow Hedges Interest Rate Swaps (f)	Other Cash Flow Hedges [Insert Footnote at Line 1 to specify] (g)	Totals for each category of items recorded in Account 219 (h)	Net Income (Carried Forward from Page 114, Line 78) (i)	Total Comprehensive Income (j)
1	Balance of Account 219 at Beginning of Preceding Year
2	Preceding Quarter/Year to Date Reclassifications from Account 219 to Net Income
3	Preceding Quarter/Year to Date Changes in Fair Value
4	Total (lines 2 and 3)
5	Balance of Account 219 at End of Preceding Quarter/Year
6	Balance of Account 219 at Beginning of Current Year
7	Current Quarter/Year to Date Reclassifications from Account 219 to Net Income
8	Current Quarter/Year to Date Changes in Fair Value
9	Total (lines 7 and 8)
10	Balance of Account 219 at End of Current Quarter/Year

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Statement of Retained Earnings
Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account affected in column (b). State the purpose and amount for each reservation or appropriation of retained earnings. List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order. Show dividends for each class and series of capital stock.
Line No.	Item (a)	Contra Primary Account Affected (b)	Current Quarter/Year Year to Date Balance (c)	Previous Quarter/Year Year to Date Balance (d)
	UnappropriatedRetainedEarningsAbstract UNAPPROPRIATED RETAINED EARNINGS
1	UnappropriatedRetainedEarnings Balance-Beginning of Period
2	ChangesAbstract Changes (Identify by prescribed retained earnings accounts)
3	AdjustmentsToRetainedEarningsAbstract Adjustments to Retained Earnings (Account 439)
4	AdjustmentsToRetainedEarningsCredit Adjustments to Retained Earnings Credit (Debit)
6	BalanceTransferredFromIncome Balance Transferred from Income (Account 433 less Account 418.1)
7	AppropriationsOfRetainedEarningsAbstract Appropriations of Retained Earnings (Account 436)
8	AppropriationsOfRetainedEarnings Appropriations of Retained Earnings Amount
9	DividendsDeclaredPreferredStockAbstract Dividends Declared-Preferred Stock (Account 437)
10	DividendsDeclaredPreferredStock Dividends Declared-Preferred Stock Amount
11	DividendsDeclaredCommonStockAbstract Dividends Declared-Common Stock (Account 438)
12	DividendsDeclaredCommonStock Dividends Declared-Common Stock Amount
13	TransfersFromUnappropriatedUndistributedSubsidiaryEarnings Transfers from Account 216.1, Unappropriated Undistributed Subsidiary Earnings
14	UnappropriatedRetainedEarnings Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13)
15	AppropriatedRetainedEarningsAbstract APPROPRIATED RETAINED EARNINGS (Account 215)
16	AppropriatedRetainedEarnings TOTAL Appropriated Retained Earnings (Account 215) (footnote details)
17	AppropriatedRetainedEarningsAmortizationReserveFederalAbstract APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account 215.1)
18	AppropriatedRetainedEarningsAmortizationReserveFederal TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account 215.1)
19	AppropriatedRetainedEarningsIncludingReserveAmortization TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total of lines of 16 and 18)
20	RetainedEarnings TOTAL Retained Earnings (Accounts 215, 215.1, 216) (Total of lines 14 and 19)
21	UnappropriatedUndistributedSubsidiaryEarningsAbstract UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)
	ReportOnlyOnAnAnnualBasisNoQuarterlyAbstract Report only on an Annual Basis no Quarterly
22	UnappropriatedUndistributedSubsidiaryEarnings Balance-Beginning of Year (Debit or Credit)
23	EquityInEarningsOfSubsidiaryCompanies Equity in Earnings for Year (Credit) (Account 418.1)
24	DividendsReceived (Less) Dividends Received (Debit)
25	ChangesUnappropriatedUndistributedSubsidiaryEarningsCredits Other Changes (Explain)
26	UnappropriatedUndistributedSubsidiaryEarnings Balance-End of Year

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Statement of Cash Flows
Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet. Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. Investing Activities: Include at Other (line 27) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Line No.	Description (See Instructions for explanation of codes) (a)	Current Year to Date Quarter/Year (b)	Previous Year to Date Quarter/Year (c)
1	NetCashFlowFromOperatingActivitiesAbstract Net Cash Flow from Operating Activities
2	NetIncomeLoss Net Income (Line 78(c) on page 114)
3	NoncashChargesCreditsToIncomeAbstract Noncash Charges (Credits) to Income:
4	DepreciationAndDepletion Depreciation and Depletion
5	NoncashAdjustmentsToCashFlowsFromOperatingActivities Amortization of (Specify) (footnote details)
6	DeferredIncomeTaxesNet Deferred Income Taxes (Net)
7	InvestmentTaxCreditAdjustmentsNet Investment Tax Credit Adjustments (Net)
8	NetIncreaseDecreaseInReceivablesOperatingActivities Net (Increase) Decrease in Receivables
9	NetIncreaseDecreaseInInventoryOperatingActivities Net (Increase) Decrease in Inventory
10	NetIncreaseDecreaseInAllowancesInventoryOperatingActivities Net (Increase) Decrease in Allowances Inventory
11	NetIncreaseDecreaseInPayablesAndAccruedExpensesOperatingActivities Net Increase (Decrease) in Payables and Accrued Expenses
12	NetIncreaseDecreaseInOtherRegulatoryAssetsOperatingActivities Net (Increase) Decrease in Other Regulatory Assets
13	NetIncreaseDecreaseInOtherRegulatoryLiabilitiesOperatingActivities Net Increase (Decrease) in Other Regulatory Liabilities
14	AllowanceForOtherFundsUsedDuringConstructionOperatingActivities (Less) Allowance for Other Funds Used During Construction
15	UndistributedEarningsFromSubsidiaryCompaniesOperatingActivities (Less) Undistributed Earnings from Subsidiary Companies
16	OtherAdjustmentsToCashFlowsFromOperatingActivities Other Adjustments to Cash Flows from Operating Activities
18	NetCashProvidedByUsedInOperatingActivities Net Cash Provided by (Used in) Operating Activities (Total of Lines 2 thru 16)
20	CashFlowsFromInvestmentActivitiesAbstract Cash Flows from Investment Activities:
21	ConstructionAndAcquisitionOfPlantIncludingLandAbstract Construction and Acquisition of Plant (including land):
22	GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities Gross Additions to Utility Plant (less nuclear fuel)
23	GrossAdditionsToNuclearFuelInvestingActivities Gross Additions to Nuclear Fuel
24	GrossAdditionsToCommonUtilityPlantInvestingActivities Gross Additions to Common Utility Plant
25	GrossAdditionsToNonutilityPlantInvestingActivities Gross Additions to Nonutility Plant
26	AllowanceForOtherFundsUsedDuringConstructionInvestingActivities (Less) Allowance for Other Funds Used During Construction
27	OtherConstructionAndAcquisitionOfPlantInvestmentActivities Other Construction and Acquisition of Plant, Investment Activities
28	CashOutflowsForPlant Cash Outflows for Plant (Total of lines 22 thru 27)
30	AcquisitionOfOtherNoncurrentAssets Acquisition of Other Noncurrent Assets (d)
31	ProceedsFromDisposalOfNoncurrentAssets Proceeds from Disposal of Noncurrent Assets (d)
33	InvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies Investments in and Advances to Associated and Subsidiary Companies
34	ContributionsAndAdvancesFromAssociatedAndSubsidiaryCompanies Contributions and Advances from Associated and Subsidiary Companies
36	DispositionOfInvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies Disposition of Investments in (and Advances to) Associated and Subsidiary Companies
38	PurchaseOfInvestmentSecurities Purchase of Investment Securities (a)
39	ProceedsFromSalesOfInvestmentSecurities Proceeds from Sales of Investment Securities (a)
40	LoansMadeOrPurchased Loan Made or Purchased
41	CollectionsOnLoans Collections on Loans
43	NetIncreaseDecreaseInReceivablesInvestingActivities Net (Increase) Decrease in Receivables
44	NetIncreaseDecreaseInInventoryInvestingActivities Net (Increase) Decrease in Inventory
45	NetIncreaseDecreaseInAllowancesHeldForSpeculationInvestingActivities Net (Increase) Decrease in Allowances Held for Speculation
46	NetIncreaseDecreaseInPayablesAndAccruedExpensesInvestingActivities Net Increase (Decrease) in Payables and Accrued Expenses
47	OtherAdjustmentsToCashFlowsFromInvestmentActivities Other Adjustments to Cash Flows from Investment Activities:
49	CashFlowsProvidedFromUsedInInvestmentActivities Net Cash Provided by (Used in) Investing Activities (Total of lines 28 thru 47)
51	CashFlowsFromFinancingActivitiesAbstract Cash Flows from Financing Activities:
52	ProceedsFromIssuanceAbstract Proceeds from Issuance of:
53	ProceedsFromIssuanceOfLongTermDebtFinancingActivities Proceeds from Issuance of Long-Term Debt (b)
54	ProceedsFromIssuanceOfPreferredStockFinancingActivities Proceeds from Issuance of Preferred Stock
55	ProceedsFromIssuanceOfCommonStockFinancingActivities Proceeds from Issuance of Common Stock
56	OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities Net Increase in Debt (Long Term Advances)
57	NetIncreaseInShortTermDebt Net Increase in Short-term Debt (c)
59	CashProvidedByOutsideSources Cash Provided by Outside Sources (Total of lines 53 thru 58)
61	PaymentsForRetirementAbstract Payments for Retirement
62	PaymentsForRetirementOfLongTermDebtFinancingActivities Payments for Retirement of Long-Term Debt (b)
63	PaymentsForRetirementOfPreferredStockFinancingActivities Payments for Retirement of Preferred Stock
64	PaymentsForRetirementOfCommonStockFinancingActivities Payments for Retirement of Common Stock
65	OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities Other Retirements
66	NetDecreaseInShortTermDebt Net Decrease in Short-Term Debt (c)
67	OtherAdjustmentsToCashFlowsFromFinancingActivities Other Adjustments to Financing Cash Flows
68	DividendsOnPreferredStock Dividends on Preferred Stock
69	DividendsOnCommonStock Dividends on Common Stock
70	CashFlowsProvidedFromUsedInFinancingActivities Net Cash Provided by (Used in) Financing Activities (Total of lines 59 thru 69)
73	NetIncreaseDecreaseInCashAndCashEquivalentsAbstract Net Increase (Decrease) in Cash and Cash Equivalents
74	NetIncreaseDecreaseInCashAndCashEquivalents (Total of line 18, 49 and 71)
76	CashAndCashEquivalents Cash and Cash Equivalents at Beginning of Period
78	CashAndCashEquivalents Cash and Cash Equivalents at End of Period

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Notes to Financial Statements

Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year, and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions. Furnish details on the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations or assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current year's plan or trust curtailments, terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.g. parent company sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in the respondent’s financial statements for each plan for the period presented, and (2) the basis for determining the respondent’s share of the total plan costs.
Furnish details on the respondent’s asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the amounts recovered through rates to settle such obligations. Identify any mechanism or account in which recovered funds are being placed (i.e. trust funds, insurance policies, surety bonds). Furnish details on the accounting for the asset retirement obligations and any changes in the measurement or method of accounting for the obligations. Include details on the accounting for settlement of the obligations and any gains or losses expected or incurred on the settlement.
Provide a list of all environmental credits received during the reporting period.
Provide a summary of revenues and expenses for each tracked cost and special surcharge.
Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e., production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.
Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to the utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain such revenues or to recover amounts paid with respect to power and gas purchases.
Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and expense accounts.
Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred.
Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein.

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Gas Plant in Service (Accounts 101, 102, 103, and 106)
Report below the original cost of gas plant in service according to the prescribed accounts. In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account 103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas. Include in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year's unclassified retirements. Include in a footnote, the account distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of Account 101 and 106 will avoid serious omissions of respondent's reported amount for plant actually in service at end of year. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account classifications arising from distribution of amounts initially recorded in Account 102. In showing the clearance of Account 102, include in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits to primary account classifications. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing subaccount classification of such plant conforming to the requirements of these pages. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchaser, and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date of such filing.
Line No.	Account (a)	Balance at Beginning of Year (b)	Additions (c)	Retirements (d)	Adjustments (e)	Transfers (f)	Balance at End of Year (g)
1	IntangiblePlantAbstract INTANGIBLE PLANT
2	OrganizationAbstract 301 Organization
3	FranchiseAndConsentsAbstract 302 Franchise and Consents
4	MiscellaneousIntangiblePlantAbstract 303 MiscellaneousIntangiblePlant
5	IntangiblePlantRollforwardAbstract Total Intangible Plant (Total of lines 2 thru 4)
6	ProductionPlantAbstract PRODUCTION PLANT
7	NaturalGasProductionPlantAbstract Natural Gas Production and Gathering Plant
8	ProducingLandsRollforwardAbstract 325.1 Producing Lands
9	ProducingLeaseholdsRollforwardAbstract 325.2 Producing Leaseholds
10	GasRightsRollforwardAbstract 325.3 Gas Rights
11	RightsOfWayNaturalGasProductionAndGatheringPlantRollforwardAbstract 325.4 RIghts-of-Way
12	OtherLandAndLandRightsRollforwardAbstract 325.5 Other Land and Land Rights
13	GasWellStructuresRollforwardAbstract 326 Gas Well Structures
14	FieldCompressorStationStructuresRollforwardAbstract 327 Field Compressor Station Structures
15	FieldMeasuringAndRegulatingStationStructuresRollforwardAbstract 328 Field Measuring and Regulating Station Structures
16	OtherStructuresRollforwardAbstract 329 Other Structures
17	ProducingGasWellsWellConstructionRollforwardAbstract 330 Producing Gas Wells-Well Construction
18	ProducingGasWellsWellEquipmentRollforwardAbstract 331 Producing Gas Wells-Well Equipment
19	FieldLinesRollforwardAbstract 332 Field Lines
20	FieldCompressorStationEquipmentRollforwardAbstract 333 Field Compressor Station Equipment
21	FieldMeasuringAndRegulatingStationEquipmentRollforwardAbstract 334 Field Measuring and Regulating Station Equipment
22	DrillingAndCleaningEquipmentRollforwardAbstract 335 Drilling and Cleaning Equipment
23	PurificationEquipmentNaturalGasProductionPlantRollforwardAbstract 336 Purification Equipment
24	OtherEquipmentNaturalGasProductionAndGatheringPlantRollforwardAbstract 337 Other Equipment
25	UnsuccessfulExplorationAndDevelopmentCostsRollforwardAbstract 338 Unsuccessful Exploration and Development Costs
26	AssetRetirementCostsForNaturalGasProductionAndGatheringPlantRollforwardAbstract 339 Asset Retirement Costs for Natural Gas Production and Gathering Plant
27	NaturalGasProductionAndGatheringPlantAbstract Total Production and Gathering Plant (Total of lines 8 thru 26)
28	ProductsExtractionPlantAbstract PRODUCTS EXTRACTION PLANT
29	LandAndLandRightsProductsExtractionPlantRollforwardAbstract 340 Land and Land Rights
30	StructuresAndImprovementsProductsExtractionPlantRollforwardAbstract 341 Structures and Improvements
31	ExtractionAndRefiningEquipmentRollforwardAbstract 342 Extraction and Refining Equipment
32	PipeLinesRollforwardAbstract 343 Pipe Lines
33	ExtractedProductStorageEquipmentRollforwardAbstract 344 Extracted Products Storage Equipment
34	CompressorEquipmentProductsExtractionPlantRollforwardAbstract 345 Compressor Equipment
35	GasMeasuringAndRegulatingEquipmentRollforwardAbstract 346 Gas Measuring and Regulating Equipment
36	OtherEquipmentProductsExtractionPlantRollforwardAbstract 347 Other equipment
37	AssetRetirementCostsForProductsExtractionPlantRollforwardAbstract 348 Asset Retirement Costs for Products Extraction Plant
38	ProductsExtractionPlantRollforwardAbstract Total Products Extraction Plant (Total of lines 29 thru 37)
39	NaturalGasProductionPlantRollforwardAbstract Total Natural Gas Production Plant (Total of lines 27 and 38)
40	ManufacturedGasProductionPlantAbstract Manufactured Gas Production Plant (Submit supplementary information in a footnote)
41	NaturalGasProductionPlantAndManufacturedGasProductionPlantRollforwardAbstract Total Production Plant (Total of lines 39 and 40)
42	NaturalGasStorageAndProcessingPlantAbstract NATURAL GAS STORAGE AND PROCESSING PLANT
43	UndergroundStoragePlantAbstract Underground storage plant
44	LandRollforwardAbstract 350.1 Land
45	RightsOfWayNaturalGasStorageAndProcessingPlantRollforwardAbstract 350.2 Rights-of-Way
46	StructuresAndImprovementsUndergroundStoragePlantRollforwardAbstract 351 Structures and Improvements
47	WellsRollforwardAbstract 352 Wells
48	StorageLeaseholdsAndRightsRollforwardAbstract 352.1 Storage Leaseholds and Rights
49	ReservoirsRollforwardAbstract 352.2 Reservoirs
50	NonrecoverableNaturalGasRollforwardAbstract 352.3 Non-recoverable Natural Gas
51	LinesRollforwardAbstract 353 Lines
52	CompressorStationEquipmentUndergroundStoragePlantRollforwardAbstract 354 Compressor Station Equipment
53	MeasuringAndRegulatingEquipmentUndergroundStoragePlantRollforwardAbstract 355 Measuring and Regulating Equipment
54	PurificationEquipmentUndergroundStoragePlantRollforwardAbstract 356 Purification Equipment
55	OtherEquipmentUndergroundStoragePlantRollforwardAbstract 357 Other Equipment
56	AssetRetirementCostsForUndergroundStoragePlantRollforwardAbstract 358 Asset Retirement Costs for Underground Storage Plant
57	UndergroundStoragePlantRollforwardAbstract Total Underground Storage Plant (Total of lines 44 thru 56)
58	OtherStoragePlantAbstract Other Storage Plant
59	LandAndLandRightsOtherStoragePlantRollforwardAbstract 360 Land and Land Rights
60	StructuresAndImprovementsOtherStoragePlantRollforwardAbstract 361 Structures and Improvements
61	GasHoldersRollforwardAbstract 362 Gas Holders
62	PurificationEquipmentOtherStoragePlantRollforwardAbstract 363 Purification Equipment
63	LiquefactionEquipmentRollforwardAbstract 363.1 Liquefaction Equipment
64	VaporizingEquipmentRollforwardAbstract 363.2 Vaporizing Equipment
65	CompressorEquipmentOtherStoragePlantRollforwardAbstract 363.3 Compressor Equipment
66	MeasuringAndRegulatingEquipmentOtherStoragePlantRollforwardAbstract 363.4 Measuring and Regulating Equipment
67	OtherEquipmentOtherStoragePlantRollforwardAbstract 363.5 Other Equipment
68	AssetRetirementCostsForOtherStoragePlantRollforwardAbstract 363.6 Asset Retirement Costs for Other Storage Plant
69	OtherStoragePlantRollforwardAbstract Total Other Storage Plant (Total of lines 58 thru 68)
70	BaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantAbstract Base Load Liquefied Natural Gas Terminaling and Processing Plant
71	LandAndLandRightsBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract 364.1 Land and Land Rights
72	StructuresAndImprovementsBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract 364.2 Structures and Improvements
73	LngProcessingTerminalEquipmentRollforwardAbstract 364.3 LNG Processing Terminal Equipment
74	LngTransportationEquipmentRollforwardAbstract 364.4 LNG Transportation Equipment
75	MeasuringAndRegulatingEquipmentBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract 364.5 Measuring and Regulating Equipment
76	CompressorStationEquipmentBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract 364.6 Compressor Station Equipment
77	CommunicationEquipmentBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract 364.7 Communications Equipment
78	OtherEquipmentBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract 364.8 Other Equipment
79	AssetRetirementCostsForBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
80	BaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract Total Base Load Liquified Natural Gas , Terminating and Processing Plant (Total of lines 71 thru 79)
81	NaturalGasStorageAndProcessingPlantRollforwardAbstract Total Nat'l Gas Storage and Processing Plant (Total of lines 57, 69, and 80)
82	TransmissionPlantAbstract TRANSMISSION PLANT
83	LandAndLandRightsGasTransmissionPlantRollforwardAbstract 365.1 Land and Land Rights
84	RightsOfWayGasTransmissionPlantRollforwardAbstract 365.2 Rights-of-Way
85	StructuresAndImprovementsGasTransmissionPlantRollforwardAbstract 366 Structures and Improvements
86	MainsGasTransmissionPlantRollforwardAbstract 367 Mains
87	CompressorStationEquipmentGasTransmissionPlantRollforwardAbstract 368 Compressor Station Equipment
88	MeasuringAndRegulatingStationEquipmentRollforwardAbstract 369 Measuring and Regulating Station Equipment
89	CommunicationEquipmentTransmissionRollforwardAbstract 370 Communication Equipment
90	OtherEquipmentGasTransmissionPlantRollforwardAbstract 371 Other Equipment
91	AssetRetirementCostsForTransmissionPlantTransmissionPlantRollforwardAbstract 372 Asset Retirement Costs for Transmission Plant
92	TransmissionPlantRollforwardAbstract Total Transmission Plant (Total of line 81 thru 91)
93	DistributionPlantAbstract DISTRIBUTION PLANT
94	LandAndLandRightsGasDistributionPlantRollforwardAbstract 374 Land and Land Rights
95	StructuresAndImprovementsGasDistributionPlantRollforwardAbstract 375 Structures and Improvements
96	MainsGasDistributionPlantRollforwardAbstract 376 Mains
97	CompressorStationEquipmentGasDistributionPlantRollforwardAbstract 377 Compressor Station Equipment
98	MeasuringAndRegulatingStationEquipmentGeneralRollforwardAbstract 378 Measuring and Regulating Station Equipment-General
99	MeasuringAndRegulatingStationEquipmentCityGateCheckStationsRollforwardAbstract 379 Measuring and Regulating Station Equipment-City Gate
100	ServicesRollforwardAbstract 380 Services
101	MetersRollforwardAbstract 381 Meters
102	MeterInstallationsRollforwardAbstract 382 Meter Installations
103	HouseRegulatorsRollforwardAbstract 383 House Regulators
104	HouseRegulatoryInstallationsRollforwardAbstract 384 House Regulator Installations
105	IndustrialMeasuringAndRegulatingStationEquipmentRollforwardAbstract 385 Industrial Measuring and Regulating Station Equipment
106	OtherPropertyOnCustomersPremisesRollforwardAbstract 386 Other Property on Customers' Premises
107	OtherEquipmentGasDistributionPlantRollforwardAbstract 387 Other Equipment
108	AssetRetirementCostsForDistributionPlantDistributionPlantRollforwardAbstract 388 Asset Retirement Costs for Distribution Plant
109	DistributionPlantRollforwardAbstract Total Distribution Plant (Total of lines 94 thru 108)
110	GeneralPlantAbstract GENERAL PLANT
111	LandAndLandRightsRollforwardAbstract 389 Land and Land Rights
112	StructuresAndImprovementsRollforwardAbstract 390 Structures and Improvements
113	OfficeFurnitureAndEquipmentRollforwardAbstract 391 Office Furniture and Equipment
114	TransportationEquipmentRollforwardAbstract 392 Transportation Equipment
115	StoresEquipmentRollforwardAbstract 393 Stores Equipment
116	ToolsShopAndGarageEquipmentRollforwardAbstract 394 Tools, Shop, and Garage Equipment
117	LaboratoryEquipmentRollforwardAbstract 395 Laboratory Equipment
118	PowerOperatedEquipmentRollforwardAbstract 396 Power Operated Equipment
119	CommunicationEquipmentRollforwardAbstract 397 Communication Equipment
120	MiscellaneousEquipmentRollforwardAbstract 398 Miscellaneous Equipment
121	GeneralPlantExcludingOtherTangiblePropertyAndAssetRetirementCostsForGeneralPlantRollforwardAbstract Subtotal (Total of lines 111 thru 120)
122	OtherTangiblePropertyRollforwardAbstract 399 Other Tangible Property
123	AssetRetirementCostsForGeneralPlantGeneralPlantRollforwardAbstract 399.1 Asset Retirement Costs for General Plant
124	GeneralPlantRollforwardAbstract Total General Plant (Total of lines 121, 122, and 123)
125	GasPlantInServiceAndCompletedConstructionNotClassifiedGasRollforwardAbstract Total (Accounts 101 and 106)
126	GasPlantPurchasedRollforwardAbstract Gas Plant Purchased (See Instruction 8)
127	GasPlantSoldRollforwardAbstract (Less) Gas Plant Sold (See Instruction 8)
128	ExperimentalGasPlantUnclassifiedRollforwardAbstract Experimental gas plant unclassified
129	GasPlantInServiceRollforwardAbstract Total Gas Plant In Service (Total of lines 125 thru 128)

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

General Information on Plant and Operations
In the space below provide a brief description of the plant and operations of the respondent. State the name and location of the fields in which the respondent operates, the number of acres of operated gas lands, number of gas wells, miles of gathering lines, miles of transmission lines, number and capacity of compressor stations, and other information which will give a general idea of the size and nature of the facilities operated by the respondent in the production, gathering, transmission and storage of natural gas. Provide details covering any important changes in the scope of respondent's operations during the report year.

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Gas Property and Capacity Leased from Others
Report below the information called for concerning gas property and capacity leased from others for gas operations. For all leases in which the average annual lease payment over the initial term of the lease exceeds $500,000, describe in column (c), if applicable: the property or capacity leased. Designate associated companies with an asterisk in column (b).
Line No.	LessorName Name of Lessor (a)	IndicationOfAssociatedCompany * (b)	LeaseDescription Description of Lease (c)	GasPropertyAndCapacityLeasePayment Lease Payments for Current Year (d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45	Total

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Gas Property and Capacity Leased to Others
For all leases in which the average lease income over the initial term of the lease exceeds $500,000 provide in column (c), a description of each facility or leased capacity that is classified as gas plant in service, and is leased to others for gas operations. In column (d) provide the lease payments received from others. Designate associated companies with an asterisk in column (b).
Line No.	LesseeName Name of Lessee (a)	IndicationOfAssociatedCompany * (b)	LeaseDescription Description of Lease (c)	ProceedsFromGasPropertyAndCapacityLeasePayment Lease Payments for Current Year (d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45	Total

Name of Respondent:

This report is:

(1)

☐ An Original

(2)

☐ A Resubmission

Date of Report:

Year/Period of Report:

End of:

Non-Traditional Rate Treatment Afforded New Projects
The Commission’s Certificate Policy Statement provides a threshold requirement for existing pipelines proposing new projects is that the pipeline must be prepared to financially support the project without relying on subsidization from its existing customers. See Certification of New Interstate Natural Gas Pipeline Facilities, 88 FERC P61,227 (1999); order clarifying policy, 90 FERC P61,128 (2000); order clarifying policy, 92 FERC P61,094 (2000) (Policy Statement). In column a, list the name of the facility granted non-traditional rate treatment. In column b, list the CP Docket Number where the Commission authorized the facility. In column c, indicate the type of rate treatment approved by the Commission (e.g. incremental, at risk) In column d, list the amount in Account 101, Gas Plant in Service, associated with the facility. In column e, list the amount in Account 108, Accumulated Provision for Depreciation of Gas Utility Plant, associated with the facility. In column f, list the amount in Account 190, Accumulated Deferred Income Tax; Account 281, Accumulated Deferred Income Taxes – Accelerated Amortization Property; Account 282, Accumulated Deferred Income Taxes – Other Property; Account 283, Accumulated Deferred Income Taxes – Other, associated with the facility. In column g, report the total amount included in the gas operations expense accounts during the year related to the facility (Account 401, Operation Expense). In column h, report the total amount included in the gas maintenance expense accounts during the year related to the facility. In column i, report the amount of depreciation expense accrued on the facility during the year. In column j, list any other expenses(including taxes) allocated to the facility. In column k, report the incremental revenues associated with the facility. Identify the volumes received and used for any incremental project that has a separate fuel rate for that project. Provide the total amounts for each column.
Line No.	LocationOrNameOfFacility Name of Facility (a)	CPDocketNumber CP Docket No. (b)	TypeOfRateTreatment Type of Rate Treatment (c)	GasPlantInServiceNonTraditionalRateTreatmentAffordedNewProjects Gas Plant in Service (d)	AccumulatedProvisionForDepreciationOfGasUtilityPlantNonTraditionalRateTreatmentAffordedNewProjects Accumulated Depreciation (e)	AccumulatedDeferredIncomeTaxesNonTraditionalRateTreatmentAffordedNewProjects Accumulated Deferred Income Taxes (f)	OperationExpenseNonTraditionalRateTreatmentAffordedNewProjects Operating Expense (g)	MaintenanceExpenseNonTraditionalRateTreatmentAffordedNewProjects Maintenance Expense (h)	DepreciationExpenseNonTraditionalRateTreatmentAffordedNewProjects Depreciation Expense (i)	OtherExpensesIncludingTaxesNonTraditionalRateTreatmentAffordedNewProjects Other Expenses (including taxes) (j)	IncrementalRevenuesNonTraditionalRateTreatmentAffordedNewProjects Incremental Revenues (k)
1
2
3
4
5




FERC FINANCIAL REPORT FERC FORM No. 2-A: Annual Report of Non-Major Natural Gas Companies and Supplemental Form 3-Q: Quarterly Financial Report

These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18 CFR Parts 260.1 and 260.300. Failure to report may result in criminal fines, civil penalties, and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of a confidential nature.

FERC FINANCIAL REPORT FERC FORM No. 2-A: Annual Report of Non-Major Natural Gas Companies and Supplemental Form 3-Q: Quarterly Financial Report

INSTRUCTIONS FOR FILING FERC FORMS 2, 2-A and 3-Q

GENERAL INFORMATION

Purpose

Who Must Submit

What and Where to Submit

When to Submit:

Where to Send Comments on Public Reporting Burden.

GENERAL INSTRUCTIONS

EXCERPTS FROM THE LAW

General Penalties

FERC FINANCIAL REPORT
FERC FORM No. 2-A: Annual Report of
Non-Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report